Auditoría de costos
Keywords:
Audit Costs, System Costs, Cost Engineering, Cost Accounting, Finance Costs, Cost Audit integralAbstract
The Cost Audit is inspection, consultation, research, review, verification, and evidence of all consumption, expenditure and productivity of the company and how to award these products, and utility revenue, analyzing the reports delivered by the cost model used are logical, appropriate in terms of time required, and cover real information needs of management and operating units, for making decisions. Therefore, the research group and Productivity Management Accountant has prepared this article in order to orient the reader about the value of the implementation of the audit costs in organizations, beginning with its definition, objectives, process and the methodology to carry it out, ending the final report structure and additionally, a brief audit program that serves as a guide to the basic procedures to follow.
Downloads
References
De la Peña, Alberto. Auditoria, Un enfoque práctico, Editorial Paraninfo, 2006.
Londoño Grajales Gherson, Chinchilla Sánchez Walter, Contabilidad Conceptual e Instrumental, Primera Edición.
Carlos Rincón Soto, Augusto, Lasso, Giovanni, Parrado, Álvaro. Contabilidad Siglo XXI, Editorial ECOE y Ceta Siglo XXI. 2009.
Rincón Soto, Carlos Augusto, Villarreal, Fernando. Costos, Decisiones empresariales, Editorial ECOE. 2010.
Blanco Luna, Yanel. Normas y procedimientos de la Auditoría Integral, Editorial ECOE, Segunda edición, 2003.
